Utility vehicles having a cargo bed with a tailgate are well known in the art. For example, it is common to provide a tailgate on the cargo bed of a truck, sport utility vehicle, or light utility vehicle (“LUV”). The tailgate provides access to the cargo bed and is typically configured to fold down into a position substantially coplanar with the cargo bed. This position of the tailgate allows for the loading and unloading of cargo from the cargo bed. However, a cargo bed of a conventional vehicle is often elevated at a considerable height with respect to the ground. As such, it may be difficult for certain users to lift heavy items into the cargo bed. In addition, passengers often cannot use the tailgate and/or adjacent cargo bed areas of such conventional vehicles to provide supplemental seating during motion of the vehicle without risking injury from contact with debris and terrain beneath the vehicle.